<ARTICLE> UT <CIK> 0000108985 <NAME> YORK WATER CO <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> MAR-31-1997 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 80541783 <OTHER-PROPERTY-AND-INVEST> 419887 <TOTAL-CURRENT-ASSETS> 3441002 <TOTAL-DEFERRED-CHARGES> 8421758 <OTHER-ASSETS> 3635654 <TOTAL-ASSETS> 96460084 <COMMON> 7272093 <CAPITAL-SURPLUS-PAID-IN> 18641666 <RETAINED-EARNINGS> 2340701 <TOTAL-COMMON-STOCKHOLDERS-EQ> 28254460 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 32000000 <SHORT-TERM-NOTES> 600000 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 0 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 35605624 <TOT-CAPITALIZATION-AND-LIAB> 96460084 <GROSS-OPERATING-REVENUE> 4006876 <INCOME-TAX-EXPENSE> 402096 <OTHER-OPERATING-EXPENSES> 2149675 <TOTAL-OPERATING-EXPENSES> 2551771 <OPERATING-INCOME-LOSS> 1455105 <OTHER-INCOME-NET> 3958 <INCOME-BEFORE-INTEREST-EXPEN> 1459063 <TOTAL-INTEREST-EXPENSE> 692864 <NET-INCOME> 766199 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 766199 <COMMON-STOCK-DIVIDENDS> 652616 <TOTAL-INTEREST-ON-BONDS> 871725 <CASH-FLOW-OPERATIONS> 1365789 <EPS-PRIMARY> 1.05 <EPS-DILUTED> 1.05